ACCA F3 第二课 监管框架 中英文翻译

1、ACCAF3第二课监管框架中英文翻译The following factors that have shaped financial accounting can be identified. 有形财务会计的以下因素可以识别。Natioxial local legiclation国家/地方立法Accounting concept: and individual judgement会计概念和个人判断Accounting standardc会计准则Other international influences其他国际影响Generally accepted accounting principles

2、 (GAAP)-般公认会计原则(GAAP)Fair presentation公允表达Natioxial local legislation国家/地方立法1.4 Accounting otandardo1.4会计准则Fmancial Reporting Standards (IFRSo).财务报吿准则IFRS）IFRSc arc produced by the International Accounting Standards Board （L 国际财务报吿准则由国际会计准则理事会1IASB）产生。Monitoring Board监控板IFRS Foundation国际财务报吿准则的展础IFR

3、S Advisory Council国际财务报吿准则咨询理爭会诳h解释姿员会SB 丿.Monitoring BoardIFRS FoundationA1IFRS Advisory CouncilIASBT-AppointsIFRS Interpretations Reports toCommitteeAdvisesAppoints 任命Reports to 报告Advices 建议The IFRS Advicoxy Council (formerly called the Standard: Advisory Council or SAC) is eccentially a forum uce

4、d by the IASB to consult with the outcide world. It consults with national standard setters.academics, user groups and a host of other interested parties to advise the IASB on a range of iccuec, from the IASBo work programme for developing new IFRSs to giving practical advice on the implementation o

5、f particular standards.国际财务报吿准则咨询委员会(以前称为准则咨询委员会或本质上是一个由IASB用來与外界涛询论坛它与国家标准的制定者.学者、用户组和其 他感兴趣的各方在一系列问題上的国际会计准则委员会建议从国际会计准则建事会的匸作计划.发展新的国际财务报育准则给特定标准的实施建议。The IFRS Advisory Council meetc the IASB at least three timec a year and puts forward the views of it: member: on current ctandard-cetting project

6、s. 国际財务报吿准则咨询委员会和国际会计准则理爭会每年至少三汝并提出其成员对目前的标准制定项目的总见。2.1.2 IFRS Intcrpretationc Committee2.1.2国际财务报吿准则解释委员会The IFRS Interpretations Committee （formerly called the International Financial Reporting Interpretation:国际财务报吿准则解释委员会（原名国际财务报吿诠释Committee or IFRIC） was cet up in March 2002 and provides guidanc

7、e on specific practical iccucc in the interpretation of IFRSs. Note that deepite the name change, interpretations iesued by the IFRS委员会或诠释）是在2002三月成立与国际财务报告准則的解释提供了具体的实践问題的拆。值得注总的是尽管名称的变化.由国际财务报省准则发 布解释IFRS 1 First-time adoption of International Financial Reporting StandardsIFRS 1首决采用国际财务报吿准则IFRS 2

8、Share-based paymentIFRS 2的股份支付IFRS 3* Business combinationsIFRS 3 业务组合IFRS 4 Insurance contractsIFRS 4保险合冋IFRS 5 Non-current azzetz held for :ale and discontinued operationsIFRS 5持冇待害作流动资产和终止经营IFRS 6 Exploration for the evaluation of mineral resourcesIFRS 5勘探矿产资源评价IFRS 7 Financial inctrumcnts: diccl

9、ocuresIFRS 7金融工具：披诙IFRS S Operating segmentsIFRS S经营分部IFRS 9 Financial inctrumcntcIFRS 9金融工具IFRS 10* Consolidated financial statementsIFRS 10 合并财务报表IFRS 11 Joint arrangementsIFRS 11的合作安排IFRS 12 Dicclocure of interest: in other entities国际财务报吿准则在其他实体权益披爲12IFRS 13 Fair value measurement13公允价但计址准则IFRS 1

10、4 Regulatory deferral accountsIFRS 14递延账户监管IFRS 15 Revenue from contracts with customersIFRS 15的收入來自与客户签订合同IAS 1 * Presentation of financial ctatementc财务报表的IASI 演示IAS 2* InventoriesIAS2X存货IAS 7* Statement of each flowsIAS7X现佥流址表IAS S Accounting policies, changes in accounting ectimateo and errorsIAS

11、S会计政策.会计估计变更和差错IAS 10* Evcntc after the reporting periodIAS 10件报告期后IAS 11 Cone auction contractsIAS 11施匸合同IAS 12 Income taxes国际会计准则12号所得税IAS 16* Property plant and equipmentIAS16X物业.厂房及设备IAS 17 LeasesIAS 17机赁IAS IS* RevenueIAS IS 收入IAS 19 Employee benefitsIAS 19员II福利IAS 20 Accounting for government

12、grantc and dicclocure of government aooictance国际会计准则20号政府补助会计和政府援助的披幽IAS 21 The effects of change: in foreign exchange ratesIAS 21外币汩率变动的影响IAS 23 Borrowing coztzIAS 23借款费用IAS 24 Rehted party dicclocurec国际会计准则24兮关联方披爲IAS 26 Accounting and reporting by retirement benefit planeIAS 26的退休福利计划的会计和报吿IAS 27

13、* Separate financial ctatementcIAS 27X单独财务报衷IAS 28* Inwotmentc in associates and joint venture3IAS 2S 投资联营企业和合营企业IAS 29 Financial reporting in hyperinflationaiy economiesIAS 29恶性通货膨胀经济中的财务报吿IAS 32 Financial inctnimentc: presentationIAS 32金融工具:演示IAS 33 Earning: per :hareIAS 33每股收益IAS 34 Interim finan

14、cial reporting 国际会计准则34号屮期财务报吿国际会计准则36号资产减值IAS 37* Provicionc, contingent liabilities and contingent acsetcIAS 37规定.或有负债和或有资产IAS 3S* Intangible acsetcIAS 3无形资产IAS 39 Financial inctrumcnts: recognition and measurement IAS 39金融I：具:确认和计址IAS 40 Investment property国际会计准则40号投资性房地产IAS 41 AgricultureIAS 41农

15、业 3.3 Scope and application of IFRSc3.3范隔和应用准则Scope范ISAny limitation of the applicability of a specific IFRS iz made clear within that standard. IFRSc arc not intended to be applied to immaterial itemc. nor arc they retrospective. Each individual standard lays out itc ccope at the beginning of the standard.任何限制一个持定的国际财务报告准则的适用性作了明确的标准，国际财务报育准则并不适用于无形的物品他们也不回顾：毎一个人的标准在标准开 始时就勾iB出它的范用。Application3.3.2賊用Within each individual country local regulations govern. to a greater or lecscr degree, the iccuc of fin